Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population this was property, real estate, and construction companies listed Indonesia Stock Exchange during 2016-2018. sampling technique used purposive obtained 52 156 units analysis. data were analyzed using logistic regression analysis by IBM SPSS Ver.26. results showed that company growth had a positive statements. Meanwhile, effectiveness supervision, quality external auditors, experience directors, CEO duality did not affect Audit significantly moderated growth, directors However, moderate auditors concludes will be higher when is higher. weakens statements.
 Keywords: Fraudulent Financial Statement; Fraud Pentagon; Committee